Studienkosten von Ehefrau absetzen?

5 Antworten

HammAzee: Will your residence during the next two years be in Germany and your income taxable in Germany as well? Only, if yes, you can file a joint income tax application (Einkommensteuererklärung mit Zusammenveranlagung) with attachment Anlage N for your wife's cost.

See also response by wfwbinder.

I think you live now both in Germany, and you are employed in Germany.

This studies are the second education for our wife.

So, our wife has to fill out an own "Anlage N," and put in this costs for her studies. Not only the costs for the University. Also the costs, for Books, Internet, Computer (divided for three ears) etc.

So she has negative income, and this loss will be deducted from your income in your common income declaration.

Yes, you can english! Nur bei “unsere Ehefrau“ das y vergessen.


Und ergänzend: 

Die Kosten für den normalen Lebensunterhalt der Ehefrau sind bereits bei gemeinsamer Veranlagung berücksichtigt. (the costs for living expences are already included, so you can't deduct them).

Steuerklasse III sollte der Fragesteller nehmen. (You could choose the class of tax, you should take III, so you would pay less tax in foreward. In the end, you will make a declaration the following year. But actually, it will be more money for you to spend.).

Die Gebühren für das Studium bekommst Du nicht zurück, aber Euer Gesamteinnommen vermindert sich, und dadurch wird weniger Einkommensteuer fällig. (You will not get back the tution fee from Finanzamt, but you would have to pay less tax, because your income is less).

Als Kommentar an Dich, lieber wfw, wegen sachlicher Richtigkeit und Übersetzung.???


Yes, this was really a good answer that you gave to us. It was meant a little ironically (Oh Gott, mein Englisch!). Aber “ yes, we can“ ist doch immer gut, nä?



yes, for sure study fees and other expenses will reduce the overall tax rate, assuming you and your wife file a joined tax application.

To achieve the maximum tax deduction impact the following fees should summarized under Werbungskosten:

- Study Expenses

- Depreciation of PC costs of other office equipment, communication cots

- Travel and Transportation, etc.

I highly recommend to engage a tax consultant to make sure, that all expenses will be accepted from German Tax Department. 

Lohnsteuerhilfevereine for example could support you in filling out the applicatiin from correctly.

Thank you everyone. You answers have been quite helpful to clarify the issue. :)

Danke Nochmal :)

Your Answers :)


The answer you got from "Impact" is not really helpfull.

But it is clear, you can't do so in your tax declaration.

But your wife can in her tax declaration do a loss carryforward and when she has in future an own income she can reduce by this way her tax.

Eine Zusammenveranlagung und sofortige Berücksichtigung der Verluste der Ehefrau dürfte doch günstiger sein als eine Einzelveranlagung mit Verlustvortrag der Ehefrau, oder?


Ich hatte die Frage so verstanden, dass nur der Ehemann ein Einkommen in Deutschland erzielt.


Ja eben. Und der Ehemann zahlt ESt., die sich durch die Verluste der Ehefrau vermindert bei gemeinsamer Veranlagung.

Wfwbinder hat ja inzwischen auch eine gemeinsame Veranlagung empfohlen.


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